Japanese Patent Laying-Open No. 2013-105966 (Patent Document 1) discloses that siliciding reaction is employed when forming a source electrode in a method for manufacturing a MOSFET (Metal Oxide Semiconductor Field Effect Transistor) using a silicon carbide substrate. First, in a region to be provided with the source electrode, an interlayer insulating film and a gate insulating film are removed. A Ni film is formed in this region. Then, heat treatment is provided, thereby siliciding at least a portion of the Ni film. Accordingly, the source electrode serving as an ohmic electrode is formed.